AMETHYSTE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
AMETHYSTE
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€1,380
2023 · -€43,951+€45,331
Equity
-€415,865
2023 · -€417,245+€1,380
Cash
€10,306
2023 · €5,723+€4,583
Balance sheet total
€1.4m
2023 · €1.4m-€36,718
Largest movements
Assets
- Tangible fixed assets -€43,281
down €43,281 (-3.4%), from €1.3m to €1.2m
Equity and liabilities
- Short-term financial debts -€131,775
no longer reported in 2024 (was €131,775)
- Current portion of long-term debt +€131,775
new in 2024: €131,775
- Tax, wage and social debts -€33,547
down €33,547 (-92.2%), from €36,367 to €2,820
Income statement
- Financial charges -€68,383
down €68,383 (-99.8%), from €68,537 to €154
- Gross operating margin -€45,769
down €45,769 (-44.0%), from €103,943 to €58,174
- Other operating charges -€18,065
down €18,065 (-99.4%), from €18,181 to €116
- Taxes -€6,668
no longer reported in 2024 (was €6,668)
- Staff costs +€5,544
new in 2024: €5,544
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2023
-€43,951
Gross operating margin
-€45,769
Staff costs
-€5,544
Depreciation
-€1,218
Other operating charges
+€18,065
Other operating items
+€4,745
Financial income
+€0
Financial charges
+€68,383
Taxes
+€6,668
Result 2024
€1,380
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€9,070
Investment
-€4,486
Financing
-€1
Cash 2023
€5,723
From operations (derived)
+€9,070
Net result for the year
+€1,380
Depreciation
+€50,981
Receivables within one year
-€5,064
Smaller working-capital items
-€130
Trade debts
-€2,261
Tax, wage and social debts
-€33,547
Other debts
-€2,290
Investment (derived)
-€4,486
Investment in fixed assets (net)
-€4,486
Financing
-€1
Debts after one year
-€0
Current portion of long-term debt
+€131,775
Short-term financial debts
-€131,775
Contributions, distributions and other
+€0
Cash 2024
€10,306
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,448,444 | €1,411,726 | -€36,718 | -2.5% |
| Formation expenses | 20 | €49,318 | €46,104 | -€3,214 | -6.5% |
| Fixed assets | 21/28 | €1,281,835 | €1,238,554 | -€43,281 | -3.4% |
| Tangible fixed assets | 22/27 | €1,281,835 | €1,238,554 | -€43,281 | -3.4% |
| Land and buildings | 22 | €1,281,835 | €1,238,554 | -€43,281 | -3.4% |
| Current assets | 29/58 | €117,291 | €127,068 | +€9,777 | +8.3% |
| Amounts receivable within one year | 40/41 | €108,217 | €113,281 | +€5,064 | +4.7% |
| Trade receivables | 40 | €65,571 | €65,571 | +€0 | 0.0% |
| Other amounts receivable | 41 | €42,646 | €47,710 | +€5,064 | +11.9% |
| Cash at bank and in hand | 54/58 | €5,723 | €10,306 | +€4,583 | +80.1% |
| Deferred charges and accrued income | 490/1 | €3,351 | €3,481 | +€130 | +3.9% |
| Total equity and liabilities | 10/49 | €1,448,444 | €1,411,726 | -€36,718 | -2.5% |
| Equity | 10/15 | -€417,245 | -€415,865 | +€1,380 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€436,845 | -€435,465 | +€1,380 | +0.3% |
| Amounts payable | 17/49 | €1,865,689 | €1,827,591 | -€38,098 | -2.0% |
| Amounts payable after more than one year | 17 | €1,286,314 | €1,286,314 | -€0 | 0.0% |
| Financial debts | 170/4 | €1,283,714 | €1,283,714 | -€0 | 0.0% |
| Other amounts payable | 178/9 | €2,600 | €2,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €506,064 | €467,967 | -€38,097 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | - | €131,775 | +€131,775 | |
| Financial debts | 43 | €131,775 | - | -€131,775 | |
| Credit institutions | 430/8 | €131,775 | - | -€131,775 | |
| Trade debts | 44 | €28,126 | €25,865 | -€2,261 | -8.0% |
| Suppliers | 440/4 | €28,126 | €25,865 | -€2,261 | -8.0% |
| Taxes, remuneration and social security | 45 | €36,367 | €2,820 | -€33,547 | -92.2% |
| Taxes | 450/3 | €36,367 | €2,820 | -€33,547 | -92.2% |
| Other amounts payable | 47/48 | €309,797 | €307,507 | -€2,290 | -0.7% |
| Accrued charges and deferred income | 492/3 | €73,310 | €73,310 | -€0 | 0.0% |
| Remuneration, social security and pensions | 62 | - | €5,544 | +€5,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,763 | €50,981 | +€1,218 | +2.4% |
| Other operating charges | 640/8 | €18,181 | €116 | -€18,065 | -99.4% |
| Non-recurring operating charges | 66A | €4,745 | - | -€4,745 | |
| Gross operating margin | 9900 | €103,943 | €58,174 | -€45,769 | -44.0% |
| Operating profit (loss) | 9901 | €31,254 | €1,533 | -€29,721 | -95.1% |
| Financial income | 75/76B | €1 | €1 | +€0 | +88.7% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +88.7% |
| Financial charges | 65/66B | €68,537 | €154 | -€68,383 | -99.8% |
| Recurring financial charges | 65 | €68,537 | €154 | -€68,383 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,283 | €1,380 | +€38,663 | |
| Income taxes | 67/77 | €6,668 | - | -€6,668 | |
| Profit (loss) for the period | 9904 | -€43,951 | €1,380 | +€45,331 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,951 | €1,380 | +€45,331 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.